# Get started with Platform Tax Reporting

Learn how to generate transaction data, import seller information, and understand reporting requirements for non-US tax reporting.

> #### Private preview
> 
> Platform tax reporting is in private preview. [Request early access](https://docs.stripe.com/connect/platform-tax-reporting.md#request-early-access) to join the preview.

After onboarding, the Platform Tax Reporting Dashboard shows a list of connected accounts for your selected regions. Initially, all accounts have a “Will not file” status and show no reporting volume.

> This content is for general information and education purposes only, and isn’t legal or tax advice. Verify your tax reporting obligations with a qualified tax advisor, including which sellers to report and which to exclude. Incorrect exclusions might result in underreporting and potential penalties.

If you have your own transaction data, you can [import seller information](https://docs.stripe.com/connect/platform-tax-reporting/modify.md). Otherwise, use the following steps to find and import Stripe transaction data into Platform Tax Reporting. If you want to use both your own transaction data and Stripe transaction data, combine them outside Stripe and then import the information.

## Use Stripe to generate transaction data

Follow these steps to export Stripe transaction data, format it for reporting, and import it into Platform Tax Reporting.

1. Download the relevant Stripe transaction report using one of these three options:

   - **API**: [Balance transactions](https://docs.stripe.com/api/balance_transactions/object.md) are a good reference for payout and payment information because Stripe creates them for every type of transaction that enters or leaves your Stripe account balance. You can also filter them by type, such as payouts.
   - **Sigma**: Query payout, payment, and balance transaction information in [Sigma](https://docs.stripe.com/data/how-sigma-works.md) in the Dashboard.
   - **Dashboard reports**: Export payout and payment information through Dashboard reports.
     - Go to **Dashboard** > **Reports** > [Balance](https://dashboard.stripe.com/reports/balance) and export the **Balance change from activity** report. Select the itemized report format, which generates one row per transaction instead of a daily summary, so you can aggregate data at the seller level.
     - If you want to group this information by payout, use the **Payout reconciliation** report at **Dashboard** > **Reports** > [Payout reconciliation](https://dashboard.stripe.com/reports/reconciliation).

2. For each connected account, aggregate the downloaded data into per-quarter totals: gross consideration paid to the seller minus refunds, number of qualifying transactions, fees withheld, and taxes withheld. Map these values to the CSV schema using the field tables in the following sections.

   Leave fields blank for any quarter with no seller activity.

3. In the Tax forms Dashboard, go to the tab for your target reporting region, such as the European Union. Click **Import**, then upload your CSV file. The Dashboard validates the file and updates each connected account’s status to **Ready**, **Needs attention**, or **Will not file**. This information appears in all future exports.

### Review unique fields by region

Some tax authorities use unique transaction fields in their reporting schema. The quarters in each field represent the time period when income was paid or credited to a seller.

For all other schemas, see [Modify tax reports](https://docs.stripe.com/connect/platform-tax-reporting/modify.md).

#### Review fields for Australia (AU)

Australia reporting happens twice a year and separates the year into halves. `q1` corresponds to the first quarter in the half, and `q2` corresponds to the second quarter in the half.

For example, in an H2 filing from July through December, `q1` fields cover Q3 from July through September, and `q2` fields cover Q4 from October through December.

If you file for H2 2024, use `au_service_gross_income_q1` for July through September activity and `au_service_gross_income_q2` for October through December activity. The amounts must be in AUD.

> For Australia, amounts can include decimals. Consult your tax advisor if you have questions about how to round these numbers.

| Field | Description |
| --- | --- |
| `au_service_financial_account_reference_q1` | The account number that received the payment. This can be a bank account number, international account identifier, or online account identifier. |
| `au_service_sub_code_q1` | Specifies the category of the service. Must be one of `Experience`, `Skills Provisions`, `Tasking`, `Content creation`, `Peer-to-Peer Subscription`, or `Other service`. |
| `au_service_gross_income_q1` | Gross income in AUD for the period, including GST, fees, and commissions. This amount is the sum of all income for an activity. It equals the total payments for bookings or services minus refunds for canceled bookings or services. |
| `au_service_gst_amounts_in_income_q1` | Total GST included in the gross income amount for all sales that have a GST component for the relevant period. |
| `au_service_number_of_activities_q1` | Total count of all activities for the reporting period. This is the total number of bookings or services that a seller provided for that quarter. Don’t include bookings or services that were canceled and didn’t result in payment. |
| `au_services_fees_q1` | Total fees and commissions, including GST, withheld from the seller by the platform. |
| `au_service_gst_amounts_in_fees_q1` | GST amounts included in fees and commissions withheld from the seller by the platform. |

#### Review non-AU fields

Non-AU countries report once per year and divide the year into quarters. For example, if the reporting year is 2024, `q1` represents Q1 of 2024 and `q4` represents Q4 of 2024.

For non-AU countries, provide amounts in full units without decimals. Consult your tax advisor if you have questions about how to round these numbers.

| Field | Description |
| --- | --- |
| `personal_services_consideration_q1` | Amount paid or credited to a seller’s account. |
| `personal_services_consideration_currency_q1` | Currency of the consideration. |
| `personal_services_num_q1` | Number of transactions. |
| `personal_services_fees_q1` | Fees and commissions that the platform withheld from the seller. |
| `personal_services_fees_currency_q1` | Currency of the fees. |
| `personal_services_tax_q1` | Taxes that the platform withheld from the seller. |
| `personal_services_tax_currency_q1` | Currency of the taxes. |

### Reporting scope by region

Tax obligations vary by country, so review each country where you plan to file to determine which sellers are included.

### Australia requirements

Under the Shared Economy Reporting Regime, electronic distribution platform operators must report transactions when a seller uses the platform to make a supply or sale that connects with Australia, including its external territories.

If a business has 1 AUD or more in relevant reportable supplies or transactions, it must prepare and file a report.

A [sale is connected with Australia](https://www.ato.gov.au/business/gst/when-to-charge-gst-\(and-when-not-to\)/taxable-sales/?anchor=SalesConnectedWithAus#Goods) in these cases:

- Goods
- Property
- Things other than goods or property
  - A sale of something other than goods or property is connected with Australia if:
    - The thing is done in Australia
    - The seller makes the sale through a business they carry on in Australia
    - The sale is of a right or option to purchase something that would be connected with Australia
    - The purchaser is an Australian customer

This includes ride sourcing, short-term accommodation, asset hire but not sale, and services made available through the platform. Hired assets can include personal assets, storage space, or business space. Services can include food delivery, professional services, task-based work, and other activities.

### EU DAC-7 requirements

DAC-7 requires you to report information about reportable sellers that carry out these activities:

- **Rental of immovable property, including parking spaces**: 2,000 EUR or less
- **Personal services, such as transportation, delivery, and data manipulation**: No threshold
- **Sale of goods**: More than 2,000 EUR in annual volume or more than 30 transactions
- **Rental of any mode of transport**: No threshold

The jurisdiction where you report a seller depends on the seller’s country of residence, regardless of where the platform is based.

Stripe Platform Tax Reporting supports DAC-7 reporting for sellers in all EU member states: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.

### United Kingdom requirements

The Platform Operators Due Diligence and Reporting Requirements impose an obligation to report information about reportable sellers that carry out these activities:

- **Rental of immovable property, including short-term and long-term rentals of immovable property, regardless of the nature of the rights**: 2,000 EUR or less on relevant services for the rental of immovable property in respect of a property listing during the reportable period
- **Personal services, such as transportation, delivery, and data manipulation**: No threshold
- **Sale of goods**: More than 2,000 EUR in annual volume or more than 30 transactions
- **Rental of any mode of transport**: No threshold

### Canada requirements

The Canada Income Tax Act imposes an obligation to report information about reportable sellers that carry out these activities:

- **Rental of immovable property, including short-term and long-term rentals of immovable property, regardless of the nature of the rights**: 2,000 CAD or less on relevant services for the rental of immovable property in respect of a property listing during the reportable period
- **Personal services, such as transportation, delivery, and data manipulation**: No threshold
- **Sale of goods**: More than 2,800 CAD in annual volume or more than 30 transactions
- **Rental of any mode of transport**: No threshold